The Resource Options for low income countries' effective and efficient use of tax incentives for investment : a report to the G-20 Development Working Group by the IMF, OECD, UN and World Bank
Options for low income countries' effective and efficient use of tax incentives for investment : a report to the G-20 Development Working Group by the IMF, OECD, UN and World Bank
Resource Information
The item Options for low income countries' effective and efficient use of tax incentives for investment : a report to the G-20 Development Working Group by the IMF, OECD, UN and World Bank represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Options for low income countries' effective and efficient use of tax incentives for investment : a report to the G-20 Development Working Group by the IMF, OECD, UN and World Bank represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This paper responds to a request of the G20 Development Working Group for an exploration of options for low-income countries' effective and efficient use of tax incentives for investment. To that end, it develops principles for the design and governance of tax incentives and provides guidance on good practices in these areas. Since much of the pressure to offer incentives stems from an awareness of those offered by other countries, the paper also discusses options for international coordination to address the risk of mutually damaging spillovers from such tax competition. Finally, it reviews practical tools and models that can help assess the costs and benefits of tax incentives, which is essential for informed decision making. The aim is thus to assist low-income countries in reforming their tax incentives, so as to better align them with their developmental objectives
- Language
- eng
- Extent
- 43 p.
- Label
- Options for low income countries' effective and efficient use of tax incentives for investment : a report to the G-20 Development Working Group by the IMF, OECD, UN and World Bank
- Title
- Options for low income countries' effective and efficient use of tax incentives for investment : a report to the G-20 Development Working Group by the IMF, OECD, UN and World Bank
- Language
- eng
- Summary
- This paper responds to a request of the G20 Development Working Group for an exploration of options for low-income countries' effective and efficient use of tax incentives for investment. To that end, it develops principles for the design and governance of tax incentives and provides guidance on good practices in these areas. Since much of the pressure to offer incentives stems from an awareness of those offered by other countries, the paper also discusses options for international coordination to address the risk of mutually damaging spillovers from such tax competition. Finally, it reviews practical tools and models that can help assess the costs and benefits of tax incentives, which is essential for informed decision making. The aim is thus to assist low-income countries in reforming their tax incentives, so as to better align them with their developmental objectives
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/subjectName
-
- tax incentive
- foreign investment
- tax policy
- tax expenditure
- developing countries
- Label
- Options for low income countries' effective and efficient use of tax incentives for investment : a report to the G-20 Development Working Group by the IMF, OECD, UN and World Bank
- Extent
- 43 p.
- Label
- Options for low income countries' effective and efficient use of tax incentives for investment : a report to the G-20 Development Working Group by the IMF, OECD, UN and World Bank
- Extent
- 43 p.
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Options-for-low-income-countries-effective-and/iWhtGdHUPyQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Options-for-low-income-countries-effective-and/iWhtGdHUPyQ/">Options for low income countries' effective and efficient use of tax incentives for investment : a report to the G-20 Development Working Group by the IMF, OECD, UN and World Bank</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Options for low income countries' effective and efficient use of tax incentives for investment : a report to the G-20 Development Working Group by the IMF, OECD, UN and World Bank
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Options-for-low-income-countries-effective-and/iWhtGdHUPyQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Options-for-low-income-countries-effective-and/iWhtGdHUPyQ/">Options for low income countries' effective and efficient use of tax incentives for investment : a report to the G-20 Development Working Group by the IMF, OECD, UN and World Bank</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
